Iranian Journal of

financial protection against health expenditures is a major goal of health system policymaking. governments have focused on the risk that high health expenditures pose to the financial security of deprived and vulnerable populations. Health systems need to be sure that people receive health services and are protected from the financial burden of health costs. There is no accepted standard for measuring the degree of financial protection. In the literature, there are different approaches to measure the degree of financial protection. Measuring the extent of financial risk is complicated by the fact that the significance of a given risk depends on both the size of the risk and the economic status of the person incurring the risk. Another reason for this complication is that financial risk can also affect the health status. The seriously ill may not receive adequate care if the financial burden on them contributes to a decision not to seek care. Their injury from a lack of risk protection, therefore, may show up as diminished health status and not as a financial loss. The aim of this article is to provide the methodology of the assessment of financial protection against health costs with focus on catastrophic health expenditures. First, we describe and explaine the methodology of measuring the expenditures (based on the WHO approach). Then, we interpret variables used in estimating these costs. Finally, overall discussion and conclusions will be provided in relation to the subject.